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The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

Accounting choices of controllers : an insight into controller deliberations

Groot, Therèse de - 2015

Persistent link: https://www.econbiz.de/10011373355

Is there a feedback mechanism in accounting?

Drachal, Krzysztof - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 85-95

The aim of this paper is to present some considerations about the (market) reality and the accounting. The … considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various … institutions and role of information are discussed. It is argued that the accounting becomes more interdisciplinary topic and some …

Persistent link: https://www.econbiz.de/10011460500

Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms

Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118

Persistent link: https://www.econbiz.de/10012062791

Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates

Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59

Persistent link: https://www.econbiz.de/10012121878

The consequences of increasing the scope of managerial judgement in accounting standards

Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440

Persistent link: https://www.econbiz.de/10011623042

The determinants of capitalising development costs in private companies : evidence from Germany

Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300

Persistent link: https://www.econbiz.de/10011666970

Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?

Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485

Persistent link: https://www.econbiz.de/10011283675

Restatements and accounting quality : a comparison between IFRS and US-GAAP

El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58

Persistent link: https://www.econbiz.de/10011724562

Properties of optimal accounting rules in a signaling game

Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512

Persistent link: https://www.econbiz.de/10011730349